Zobrazeno 1 - 10
of 25
pro vyhledávání: '"Kenny Z. Lin"'
Publikováno v:
Accounting and Business Research. 53:158-184
Exploiting the convergence of tax-based accounting standards to the judgement-based International Financial Reporting Standards (IFRS) as an information shock, this study examines whether the decre...
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::712a1c8735d6f8c61b2578c94258916a
https://doi.org/10.1080/00014788.2021.1946764
https://doi.org/10.1080/00014788.2021.1946764
Publikováno v:
Journal of Accounting, Auditing & Finance. 37:407-439
In this study, we examine whether Chinese Certified Public Accountant (CPA) firms with more partners available to perform audit engagements deliver higher quality services. Based on a sample of 2,990 company-year observations over the period of 2002
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::e1fb0b7f48183d6ad3a3cb2d8d08e6d3
https://doi.org/10.1177/0148558x19893860
https://doi.org/10.1177/0148558x19893860
Publikováno v:
Contemporary Accounting Research. 35:1941-1972
This paper examines whether ties to politicians by corporate boards of directors weaken the effectiveness of tax authorities in constraining tax avoidance in China. We use a unique data set to measure geographic time-variant tax enforcement, includin
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::ceb3c3f1c678699e061580cf0a0ff976
https://doi.org/10.1111/1911-3846.12360
https://doi.org/10.1111/1911-3846.12360
Publikováno v:
The International Journal of Accounting. 52:303-318
We examine the association between mandatory corporate social responsibility (CSR) disclosure and economic contribution (tax payments) in China, where we expect this association to be affected by a region's institutional attributes. Exploiting a data
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::7acab1cc59361e95e050774fdf754fa9
https://doi.org/10.1016/j.intacc.2017.11.002
https://doi.org/10.1016/j.intacc.2017.11.002
Publikováno v:
Journal of Chinese Economic and Foreign Trade Studies. 10:2-18
Purpose The study aims to examine whether city-level investment climate, local government effectiveness and corporate income tax rates influence the spatial distribution of foreign direct investment (FDI) across cities in China. Design/methodology/ap
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::0925d1e5cd9dbfefb96608f14c55c38f
https://doi.org/10.1108/jcefts-01-2016-0002
https://doi.org/10.1108/jcefts-01-2016-0002
Publikováno v:
Journal of Management & Governance. 20:503-523
A series of product safety and child labor scandals in the mid-2000s aroused global concerns over business ethics and corporate social responsibility (CSR) in China. The general public expects companies to be socially responsible and to look beyond t
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::32c572ea305e92d6f432aee78bebd13b
https://doi.org/10.1007/s10997-015-9309-1
https://doi.org/10.1007/s10997-015-9309-1
Publikováno v:
Journal of International Accounting Research. 12:1-25
This study employs a natural experiment to examine the tax effects of a change in the level of conformity between tax and financial reporting in China for firms with different financial reporting incentives. We find that in a full book-tax conformity
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::ce91c636c0e3e07933faefc09edc4db7
https://doi.org/10.2308/jiar-50404
https://doi.org/10.2308/jiar-50404
Publikováno v:
Auditing: A Journal of Practice & Theory. Nov2012, Vol. 31 Issue 4, p47-64. 18p. 5 Charts.
Publikováno v:
Journal of Accounting and Economics. 50:58-73
We investigate whether a departure from a tax-based accounting system toward the adoption of International Financial Reporting Standards encourages tax noncompliance. We also examine whether such a departure, which weakens book-tax conformity, affect
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::a3ba8549c99e5a7c80122ee4fb47b53a
https://doi.org/10.1016/j.jacceco.2010.02.001
https://doi.org/10.1016/j.jacceco.2010.02.001